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Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934

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  • Diane Lim
  • Joel Slemrod
  • Eleanor Wilking

Abstract

What do tax policy “experts” think about tax policy issues, and why do these views differ so strikingly from those held by the general public? To explore these questions, we examine the results of a recent survey of tax policy experts who are members of the National Tax Association (NTA). We compare those responses to two previous surveys — one conducted in 1994 of NTA members and the other in 1934 of U.S. public finance professors. We also survey the general public on a subset of the questions asked of the NTA members, and discover a large divergence between the answers of the NTA respondents and those of the public. We suspect, but cannot prove, that part of the divergence arises because experts are trained to think of policy changes in a balanced-budget framework, so that supporting a tax cut must also mean raising some other tax or cutting some government expenditures. Absent that connection, lower taxes and narrow bases can indeed look attractive.

Suggested Citation

  • Diane Lim & Joel Slemrod & Eleanor Wilking, 2013. "Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 775-806, December.
    • Handle: RePEc:ntj:journl:v:66:y:2013:i:4:p:775-806
    DOI: 10.17310/ntj.2013.4.01
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    References listed on IDEAS

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    1. Oaxaca, Ronald, 1973. "Male-Female Wage Differentials in Urban Labor Markets," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 14(3), pages 693-709, October.
    2. Victor R. Fuchs & Alan B. Krueger & James M. Poterba, 1998. "Economists' Views about Parameters, Values, and Policies: Survey Results in Labor and Public Economics," Journal of Economic Literature, American Economic Association, vol. 36(3), pages 1387-1425, September.
    3. Alan S. Blinder, 1973. "Wage Discrimination: Reduced Form and Structural Estimates," Journal of Human Resources, University of Wisconsin Press, vol. 8(4), pages 436-455.
    4. Slemrod, Joel, 1995. "Professional Opinions About Tax Policy: 1994 and 1934," National Tax Journal, National Tax Association, vol. 48(1), pages 121-47, March.
    5. Emmanuel Saez, 2012. "Striking it Richer: The Evolution of Top Incomes in the United States (Updated with 2009 and 2010 estimates)," Technical Notes 201202, World Inequality Lab.
    6. Slemrod, Joel, 1995. "Professional Opinions About Tax Policy: 1994 and 1934," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 121-147, March.
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    Cited by:

    1. Thomas Goda & Sebastián Ballesteros,, 2020. "The impact of effective corporate tax rates on investment," Documentos de Trabajo de Valor Público 18212, Universidad EAFIT.
    2. Joel Slemrod, 2024. "What taxpayers, governments and tax economists do – and what they should do," Fiscal Studies, John Wiley & Sons, vol. 45(1), pages 7-19, March.
    3. Hrvoje Simovic & Helena Blazic & Ana Stambuk, 2014. "Perspectives of tax reforms in Croatia: expert opinion survey," Financial Theory and Practice, Institute of Public Finance, vol. 38(4), pages 405-439.
    4. Sarah E. Larson & Bruce D. McDonald, 2023. "Taxation and citizen choice: The effect of a county charter on property taxes," Public Budgeting & Finance, Wiley Blackwell, vol. 43(1), pages 64-84, March.

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